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Change in Financial Year

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(Querist)
16 February 2010 In case of a listed company what is the procedure to change the Financial year.

whether any intimation is reqired to be given to ROC in this regard.
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Rasesh

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Rasesh (Expert)
17 February 2010 If the current financial year is extended upto a period of 15 months, no approval or intimation is required.

If it is to be extended beyond a period of 15 months, then approval from ROC is required.

The period for the subsequent financial years may be decided by the Board. No mandatory requirement to intimate ROC.

Keep the Stock Exchanges informed.
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